Stationery HSN Code: Understanding HSN Classifications for Stationery Products
Stationery items like notebooks, pens, pencils, files and folders are used every day in schools, offices and shops. They look simple but cover many different materials such as paper, plastic and metal.
To charge GST correctly and keep returns error free, businesses must understand how stationery items are classified under HSN and what GST rates usually apply to these products.
What Is the Stationery HSN Code?
There is no single HSN code that covers all stationery items in India. Stationery products are spread across different chapters of the tariff based on the material and use of the item.
Paper based stationery such as exercise books, registers and files generally fall in the paper and paperboard chapter. Printed books and workbooks fall in the printed material chapter, while many writing instruments like pens and pencils are grouped in another chapter that covers pens, pencils and related articles.
Office files, folders, envelopes and other paper stationery may therefore use one family of HSN codes, while pens, markers, erasers, sharpeners and staplers use another family. Each product has to be checked and mapped to the correct heading before it is set up in the item master.
In day to day work, many traders create separate items for main stationery categories such as notebooks, pens, pencils and files and assign an appropriate HSN code group to each category rather than trying to use one code for everything.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 4820 | Paper based stationery and exercise books | Notebooks, long books, registers, diaries, account books and paper office files | 5% |
| 4820 | Paper files folders and office covers | Document files, spring files, report covers, folders and paper envelopes | 5% |
| 9608 | Pens and writing instruments | Ball pens, gel pens, fountain pens, markers and highlighters | 5% |
| 9609 | Pencils crayons and drawing products | Graphite pencils, color pencils, crayons, pastels and school drawing sticks | 5% |
| 8205 | Staplers punches and small office hand tools | Desk staplers, staple removers, paper punches and similar office tools | 5% |
| 7317 | Staples and small metal fasteners for stationery use | Metal staples for staplers and tacker machines used with office paper | 5% |
HSN Code for Stationery Items
Common stationery products like notebooks, registers and long books are treated as paper stationery. They are usually placed under HSN codes in the paper and paperboard group that cover exercise books and similar articles made of paper.
Pens, ball pens, gel pens, markers and highlighters are normally classified as pens and related writing instruments. Pencils, crayons and similar drawing products sit in a closely related family for pencils and crayons. So pens and pencils do not always share the same exact HSN code, but they are usually found in the same chapter that covers writing and drawing instruments.
Other small stationery items like erasers, sharpeners, staplers, paper clips and push pins are also grouped under headings for office or school supplies depending on their material and design. Some may sit with pens and pencils while others may sit with office machines and equipment.
Because stationery covers so many different products, businesses should list their major items such as notebooks, pens, pencils, markers, files, folders and staplers and assign suitable HSN codes from the relevant chapters to each of these groups before they start billing.
GST on Stationery and HSN Code Classification
Under the current GST structure, many regular stationery items are taxed at 5% GST. This slab commonly applies to pens, pencils, markers, staplers, paper clips, files, folders and many types of exercise books and office paper products.
Some educational items such as textbooks and certain workbooks may enjoy a concessional rate or exemption under separate entries, but pure stationery items like pens, pencils and files are mostly treated as standard goods under the 5% slab.
If a stationery item is part of a special kit or is combined with other products such as toys or games, its classification and rate may change based on the main nature of the set. In such cases it is safer to follow the tariff description for the complete set rather than assuming the normal stationery rate.
For GST compliance, wholesalers and retailers create separate item codes in their accounting software for each major stationery category and assign the correct HSN code and GST rate to each. Invoices then show the HSN code, description and GST amount clearly for notebooks, pens, pencils and other items.
When filing GST returns, outward supplies are reported HSN wise. Stationery sellers show their turnover under the HSN codes used for paper stationery, writing instruments and office supplies. Buyers such as schools, offices and dealers then claim input tax credit on the GST paid, subject to general rules.
Conclusion
The stationery HSN code system does not use one single code for every stationery item. Instead, notebooks, files and folders sit in the paper group, while pens, pencils and many other small supplies sit in the writing instruments and office supplies group.
When businesses map each stationery category to the correct HSN family and apply the standard GST slab of 5% for most regular stationery items, their billing becomes accurate and GST returns remain clear. This helps avoid classification disputes and reduces the chance of interest and penalties due to wrong HSN codes or GST rates on stationery products .
I’m CA Shivani Kandalkar, a Chartered Accountant based in Mumbai with over 1 year of experience. My focus areas are Taxation and GSTR compliance, where I help individuals and businesses file accurate returns and avoid notices. With a background in M.Com and professional training as a Chartered Accountant, I aim to provide clear, practical guidance that simplifies tax laws and supports better financial decisions.
Frequently Asked Questions
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What is the HSN code for stationery items in India?
There is no single HSN code for all stationery items in India. Paper based items like notebooks fall in the paper group, while pens, pencils and many small supplies fall under separate headings for writing instruments and office supplies.
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How does GST apply to stationery products?
Most common stationery products such as pens, pencils, notebooks, files and folders are taxed at 5% GST under the present slab structure. Some educational books and materials may be exempt or taxed at a lower rate under separate entries.
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Are pens and pencils classified under the same HSN code?
Pens and pencils are usually placed in the same chapter that covers writing and drawing instruments, but they do not always share the exact same HSN code. Pens and markers use one heading while pencils and crayons use another nearby heading in the same chapter.
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How does the HSN code for stationery items affect GST filing?
The HSN code tells the tax system which GST rate should apply to each stationery item and how sales should appear in HSN wise summaries. Using correct HSN codes for notebooks, pens, pencils and other products makes GST returns easier to file and supports input tax credit claims for buyers.
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What is the GST rate for stationery products under the HSN code?
Most regular stationery products such as notebooks, pens, pencils, markers, staplers and files are taxed at 5% GST. Only special educational materials covered by specific notifications move away from this standard slab.